Selected accounts with amounts omitted are as follows: Work in Process Aug. 1 Balance 255,000 Aug. 31 Goods finished 133,400 31 Direct materials X 31 Direct labor 45,800 31 Factory overhead X Factory Overhead Aug. 1 31 Costs incurred 100,100 Aug. 1 Balance 14,400 31 Applied X If the balance of Work in Process on August 31 is $211,500, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs?

a.$100,100

b.$13,740

c.$14,400

d.$133,400